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Deductions & credits
For tax years 2018 through 2025, personal casualty losses (such as from a fire) have been suspended. The Tax Cuts and Jobs Act passed in 2017 made this change. So, you are correct that the casualty must have been from a declared disaster.
The source for this statement is IRS Publication 547 on page three of the document under the heading Deductible Losses.
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‎April 17, 2023
7:21 AM